OZEFA GROUP: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OZEFA GROUP
Largest movements
- Cash -€6,979
down €6,979 (-69.1%), from €10,103 to €3,124
mainly Net result for the year (-€13,208) and Receivables within one year (-€3,681)
- Receivables within one year +€3,681
up €3,681 (+10.2%), from €36,174 to €39,855
of which Trade receivables: +€3,686
- Tangible fixed assets +€913
new in 2024: €913
- Tax, wage and social debts +€14,020
up €14,020 (+45.8%), from €30,593 to €44,613
of which Remuneration and social security: +€10,921
- Profit (loss) carried forward -€13,208
down €13,208, from €5,954 to -€7,254
- Trade debts -€3,407
down €3,407 (-79.1%), from €4,306 to €898
- Gross operating margin -€32,700
down €32,700 (-93.0%), from €35,144 to €2,445
- Staff costs -€11,210
down €11,210 (-49.0%), from €22,875 to €11,665
- Other operating charges +€2,575
up €2,575 (+253.6%), from €1,016 to €3,591
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,652 | €44,057 | -€2,595 | -5.6% |
| Fixed assets | 21/28 | - | €913 | +€913 | |
| Tangible fixed assets | 22/27 | - | €913 | +€913 | |
| Plant, machinery and equipment | 23 | - | €913 | +€913 | |
| Current assets | 29/58 | €46,652 | €43,144 | -€3,508 | -7.5% |
| Amounts receivable within one year | 40/41 | €36,174 | €39,855 | +€3,681 | +10.2% |
| Trade receivables | 40 | €35,925 | €39,610 | +€3,686 | +10.3% |
| Other amounts receivable | 41 | €249 | €245 | -€4 | -1.6% |
| Cash at bank and in hand | 54/58 | €10,103 | €3,124 | -€6,979 | -69.1% |
| Deferred charges and accrued income | 490/1 | €375 | €165 | -€210 | -56.1% |
| Total equity and liabilities | 10/49 | €46,652 | €44,057 | -€2,595 | -5.6% |
| Equity | 10/15 | €10,954 | -€2,254 | -€13,208 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,954 | -€7,254 | -€13,208 | |
| Amounts payable | 17/49 | €35,698 | €46,311 | +€10,613 | +29.7% |
| Amounts payable after more than one year | 17 | €800 | €800 | = | 0.0% |
| Other amounts payable | 178/9 | €800 | €800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,898 | €45,511 | +€10,613 | +30.4% |
| Trade debts | 44 | €4,306 | €898 | -€3,407 | -79.1% |
| Suppliers | 440/4 | €4,306 | €898 | -€3,407 | -79.1% |
| Taxes, remuneration and social security | 45 | €30,593 | €44,613 | +€14,020 | +45.8% |
| Taxes | 450/3 | €1,975 | €5,074 | +€3,099 | +156.9% |
| Remuneration and social security | 454/9 | €28,617 | €39,539 | +€10,921 | +38.2% |
| Remuneration, social security and pensions | 62 | €22,875 | €11,665 | -€11,210 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €243 | +€243 | |
| Other operating charges | 640/8 | €1,016 | €3,591 | +€2,575 | +253.6% |
| Gross operating margin | 9900 | €35,144 | €2,445 | -€32,700 | -93.0% |
| Operating profit (loss) | 9901 | €11,254 | -€13,054 | -€24,308 | |
| Financial charges | 65/66B | €173 | €153 | -€20 | -11.5% |
| Recurring financial charges | 65 | €173 | €153 | -€20 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €11,080 | -€13,208 | -€24,288 | |
| Profit (loss) for the period | 9904 | €11,080 | -€13,208 | -€24,288 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,080 | -€13,208 | -€24,288 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.